Lamming v Her Majesty's Revenue & Customs [2009] UKFTT 44 (TC) (08 April 2009)

Lamming v Her Majesty's Revenue & Customs [2009] UKFTT 44 (TC) (08 April 2009)

The building did not qualify for VAT zero-rating as a new dwelling because it was constructed as an annexe with internal access to Southern Cottage and lacked specific planning permission for use as a separate dwelling, failing the statutory requirements under VATA 1994 Sch 8, Grp 5.

Citation
[2009] UKFTT 44
Parties
Appellant: Keith Lamming; Respondents: The Commissioners for Her Majesty's Revenue & Customs
Jurisdiction
United Kingdom
Judgment Date
08 April 2009
Procedural Posture
VAT Assessment Appeal / First Tier Tribunal (tax), Substantive Hearing
Outcome
Appeal dismissed
Legal Topics
VAT Zero Rating, Construction of Dwellings, Planning Permission, Statutory Interpretation
Tax Law Planning Law VAT Zero Rating Construction of Dwellings Planning Permission Statutory Interpretation

Case Brief

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Parties

Keith Lamming

Appellant

The Commissioners for Her Majesty's Revenue & Customs

Respondents

Procedural Posture

VAT Assessment Appeal / First Tier Tribunal (tax), Substantive Hearing

Legal Issues

  1. 1 Whether the construction of a new building attached to a dwelling qualifies for VAT zero-rating under VATA 1994 Sch 8, Grp 5
  2. 2 Whether the building was 'designed as a dwelling' within the statutory definition
  3. 3 Whether planning permission allowed for a separate dwelling

Ratio Decidendi

The building did not qualify for VAT zero-rating as a new dwelling because it was constructed as an annexe with internal access to Southern Cottage and lacked specific planning permission for use as a separate dwelling, failing the statutory requirements under VATA 1994 Sch 8, Grp 5.

Court Disposition

Appeal dismissed

Orders

  • Assessment of VAT in the sum of £19,804 plus interest upheld